Beginning with 1, give each worker an entry number (1A), then last name, first name and middle initial (1B to 1D) and an identifying number (1E), for example the last four digits of the Social Security number. A worker who did two kinds of work in the week appears on two rows with the same entry number.
Watch out: Never the full Social Security number, address, telephone number or email on the payroll you submit; those stay in your own records, where the rule requires them (29 CFR 5.5(a)(3)(ii)(B); (a)(3)(i)(B)).
Go deeper
This answer is one paragraph of a longer page, which has the context around it and the rest of the form or the week.
Columns 1A to 1ESources, pulled on 2026-10-02
Every rule on this page comes from one of these, pulled from the government site on the date shown and written against that text. Open them; they are the authority, not us.
- 29 CFR 5.5, Davis-Bacon contract clauses (records, certified payrolls, Statement of Compliance)
eCFR. eCFR up to date as of 10/01/2026; last amended 90 FR 1859, Jan. 10, 2025. Pulled 2026-10-02.
- Instructions for completing Form WH-347
DOL Wage and Hour Division. For the January 2025 form; pulled from the live page (no revision date shown). Pulled 2026-10-02.
Other quick answers
- Is certified payroll the same as the WH-347?
- Do I file certified payroll for a week when nobody worked on the project?
- What do I do if a certified payroll I already sent is wrong?
- Does the state want its own certified payroll too?
- What goes in the certified payroll number and header of the WH-347?
- How do I mark an apprentice on the WH-347?